Results 91 to 100 of about 11,921 (253)

The Impact of Financial Reporting Mandates on Labor Unions

Journal of Accounting Research, EarlyView.
ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley   +1 more source

Dutch dilemma: Housing prices and flood risk exposure

Real Estate Economics, EarlyView.
Abstract This article studies the impact of flood risk exposure on housing prices in a major river delta. Analyzing 1.8 million property transactions from 1998 to 2023 in the Netherlands, we find an average price discount of 1.1%. We observe considerable heterogeneity in price effects driven by exposure intensity, institutional settings that vary ...
Piet Eichholtz, Nils Kok, Philibert Weenink   +2 more
wiley   +1 more source

Between Sustainable Development, Financialisation and Sovereign Debt Crisis: The Case of Blue Finance as Yet Another Iteration of the Washington Consensus

Global Policy, EarlyView.
ABSTRACT As far as international economic law (IEL) is concerned, the ‘Washington Consensus’ generally refers to the World Bank and the International Monetary Fund (IMF)'s development finance policies and tools. It covers their application to their clients and borrowers with the support of Western governments. This acceptation is of particular interest
Leïla Choukroune
wiley   +1 more source

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation

Abacus, EarlyView.
The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose, Maria Balatbat, Wendy Green   +2 more
wiley   +1 more source

IFRS 16 and Lease Substitution: Evidence From Australian Listed Firms

Accounting &Finance, EarlyView.
ABSTRACT This study investigates the economic consequences of IFRS 16 Leases for Australian listed firms, focusing on preparers' responses before adoption. Transitioning from the lease expense method to lease capitalisation significantly affected reported assets and liabilities, particularly for firms with long‐term or high‐value leases.
Sebastian Onie, Helen Spiropoulos, Peter Wells   +2 more
wiley   +1 more source

Artificial Intelligence Systems in Prosthodontics: Current Applications and Challenges

Australian Dental Journal, EarlyView.
ABSTRACT Background The rapid development of artificial intelligence systems (AIS) in prosthodontics requires an overview of their applications, capabilities, opportunities and challenges. Methods This narrative review provides insights into AIS in prosthodontics and their applications.
Marjorie Faure, Catherine Millet, Raphael Richert, Rata Rokhshad, Faleh Tamimi, Maxime Ducret   +5 more
wiley   +1 more source

Parental and Healthcare Professional Experiences of Food Allergen Introduction During Complementary Feeding: A Behavioural Theory–Informed Systematic Review

Allergy, EarlyView.
ABSTRACT Background IgE‐mediated food allergy burdens individuals, families and healthcare systems. Randomised controlled trials indicate early introduction and regular consumption of common food allergens in infancy can reduce food allergy risk. Few studies have explored parental and healthcare professional experiences. This systematic review examines
Karen Wright, Amelia Dennis, Luise V. Marino, Stephanie Easton, Samantha Hornsey, Sebastien Pollet, Misbah Primett, Goldie Putrym, Susan Dixon, Helen Reynolds, Anna Rattu, Miriam Santer, Ingrid Muller, Graham Roberts, Ben Ainsworth   +14 more
wiley   +1 more source

Professional liability insurance managers in sport with special reference to the agent in the transfer of fotball players

Zbornik Radova Pravnog Fakulteta u Splitu, 2011
Author argues that every sports person, sports team and sports authorities sholud buy a sports insurance policy to shield themselves against possible financial losses arising from a sporting event.
Maja Proso
doaj  

Exploring market dynamics of biological including biosimilar treatments for retinal diseases in Europe: An interrupted time‐series analysis

Acta Ophthalmologica, EarlyView.
Abstract Purpose To assess the impact of biosimilar ranibizumab and on‐patent faricimab market entry on pricing and utilization trends and describe national variation in off‐label bevacizumab use in Europe. Methods Interrupted time series analysis of quarterly sales data (Q1 2018–Q2 2024) in 11 European countries evaluated ranibizumab utilization and ...
Elif Car, Isabelle Huys, Steven Simoens, Arnold G. Vulto   +3 more
wiley   +1 more source